Mike$$s Radiator Services specializes in the repair and replacement of radiators for passenger vehicles. Variable and fixed costs related to installation activities for the most recent month $($January$)$ are listed below:

Item

Number of radiators replaced $150$

Variable expenses:

Direct materials $($new radiators$)$ $ $75,000$

Direct labour $(2$ hours per installation$)7,500$

Indirect materials $750$

Fixed expenses:

Installation supervisor$$s wages $ $14,400$

Equipment depreciation $1,800$

Insurance and utilities for garage $1,350$

Required:

Calculate the per unit amounts for each of the variable expense and fixed expense items in January.

Mike expects that $120$ radiators will be installed in February and that this level of activity is within the relevant range for all variable and fixed expenses.

a$.$ & b$-1.$ Calculate the total expense and per unit amounts for each of the variable and fixed cost items above.

Note: Round "per unit" answers to $2$ decimal places.

b$-2.$ This part of the question is not part of your Connect assignment.

This part of the question is not part of your Connect assignment.